会计职业道德课程-练习题
会计证第四章会计职业道德练习（大全）
会计证第四章会计职业道德练习（大全）第一篇：会计证第四章会计职业道德练习（大全）第四章会计职业道德一、单项选择题1.()是职业道德的出发点和归宿。
A.爱岗敬业B.奉献社会C.诚实守信D.服务群众2.会计职业道德的基本工作准则是()。
A.诚实守信B.提高技能C.服务群众D.奉献社会3.会计人员在工作中“懒”、“惰”、“拖”的不良习惯和作风，是会计人员违背会计职业道德规范中()的具体体现。
A.爱岗敬业B.诚实守信C.办事公道D.客观公正4.会计职业道德教育的主要形式是()。
A.接受教育和自我教育B.正规学历教育和单位培训C.岗位轮换和技能培训D.岗位转换和自我学习5.下列各项中，()不属于会计职业道德教育的途径。
A.会计学历教育B.会计人员继续教育C.会计人员自我教育D.会计专业技术资格考试6.下列有关道德惩罚与法律惩罚关系的表述中，正确的有()。
A.道德惩罚可以替代法律惩罚B.法律惩罚可以替代道德惩罚C.法律惩罚和道德惩罚并行不悖D.法律惩罚和道德惩罚相互排斥7.会计人员对于工作中知悉的商业秘密应依法保守，不得泄露，这是会计职业道德中()的具体体现。
A.诚实守信B.廉洁自律C.客观公正D.坚持准则8.下列各项关于会计职业道德和会计法律制度两者的区别的论述中，正确的是()。
A.会计法律制度具有很强的他律性，会计职业道德具有很强的自律性B.会计法律制度调整会计人员的外在行为，会计职业道德只调整会计人员的内心精神世界C.会计法律制度有成文规定，会计职业道德无具体的表现形式D.违反会计法律制度可能会受到法律制裁，违反会计职业道德只会受到道德谴责9.下列各项中，作为会计职业道德教育的核心内容，并贯穿于会计职业道德教育 1始终的是()。
A.会计职业道德观念教育B.会计职业道德规范教育C.会计职业道德警示教育D.其他相关教育10.中国现代会计学之父潘序伦先生倡导：“信以立志，信以守身，信以处事，信以待人，毋忘‘立信’，当必有成。
第五章 会计职业道德练习题
第五章会计职业道德一、单项选择题1．会计法律制度是会计职业道德的( )。
A．最高要求B．最低要求C．一般要求D．客观要求2．会计人员整天与钱财物资打交道，心中稍有杂念，就会陷入金钱的泥沼，走上邪恶道路，这就要求会计职业道德具有( )功能，对会计行为提出相应要求，引导、规范、约束会计人员树立正确的职业观念，遵循职业道德要求，达到规范其会计行为的目的。
A．教化B．指导C．评价D．规范3．会计法律制度与会计职业道德在内容上( )。
A．相互吸收，相互转化B．相互补充，相互依托C．相互作用，相互促进D．相互渗透，相互重叠4．下列项目中，属于爱岗敬业基本要求的是( )。
A．执业谨慎、信誉至上B．忠于职守、尽职尽责C．遵纪守法、尽职尽责D．公私分明、不占不贪5．以下对会计职业道德说法正确的是( )。
A．会计职业道德是指在会计职业活动中应当遵循的、体现会计职业特征的、调整会计职业关系的职业行为B．最初的会计法律制度被逐渐吸收到会计职业道德中，会计职业道德是会计法律制度的最低要求C．会计职业道德是通过一定的程序由国家立法机关或行政管理机关制定的D．会计职业道德是会计法律制度正常运行的社会和思想基础，会计职业道德是促进会计法律制度规范形成和遵守的制度保障6．( )就是要求会计人员在做好本职工作的同时，努力钻研相关业务，全面熟悉本单位经营活动和业务流程，主动提出合理化建议，协助领导决策，积极参与管理。
A．提高技能B．参与管理C．强化服务D．客观公正7．财政部门对会计职业道德建设的途径主要有( )。
A．与《会计法》执法检查相结合B．与从业资格注册登记管理相结合C．与专业资格考评、聘用相结合D．以上均是8．要求会计人员树立正确的人生观和价值观，自觉抵制享乐主义、个人主义、拜金主义等错误思想，这是会计工作中做到( )的思想基础。
A．爱岗敬业B．诚实守信C．客观公正D．廉洁自律9．通过对违反会计职业道德行为和违反会计行为的典型案例进行讨论和剖析，使会计人员从中得到警示，提高法律意识，加强会计职业道德观念和辨别是非的能力，这属于会计职业道德教育中的( )。
会计职业道德试题及答案
会计职业道德试题及答案一、选择题1. 会计职业道德的核心原则是（）。
A. 保密性B. 客观性C. 独立性D. 公正性答案：B2. 在会计工作中，以下哪项不属于会计人员应当遵守的行为准则？A. 诚实守信B. 徇私舞弊C. 持续学习D. 勤勉尽责答案：B3. 会计人员在处理会计事务时，应当遵循的最基本的职业道德要求是（）。
A. 遵守法律法规B. 追求个人利益最大化C. 忽视公司内部控制D. 任意调整会计数据答案：A4. 会计职业道德中的“独立性”要求会计人员在执行职责时应当（）。
A. 完全服从管理层的指示B. 仅根据个人偏好做出决策C. 避免利益冲突D. 只对上级负责答案：C5. 会计人员应当如何处理与会计职业道德相冲突的压力或要求？（）。
A. 无条件服从B. 适当妥协C. 坚决拒绝并报告D. 忽视这些要求答案：C二、判断题1. 会计人员在工作中可以为了公司利益而对外部报表进行适当调整。
（错）2. 会计职业道德要求会计人员应当具备专业能力和技能，以便更好地为公司服务。
（对）3. 会计人员在任何情况下都不得泄露公司的财务信息。
（对）4. 会计职业道德中的“公正性”意味着会计人员在处理事务时应当公平无私，不偏不倚。
（对）5. 会计人员可以因为个人关系而对某些交易给予特殊照顾。
（错）三、简答题1. 简述会计职业道德的重要性。
会计职业道德对于维护会计工作的公正性、准确性和完整性至关重要。
它不仅有助于提高会计信息的质量，还能够增强公众对会计工作的信任。
此外，良好的职业道德也是会计人员个人职业发展和社会认可的基石。
2. 列举三项会计人员应当遵守的职业道德规范。
（1）诚实守信：会计人员应当诚实地记录和报告财务信息，不得有任何虚假陈述或误导性信息。
（2）保密性：会计人员应当对在工作中获知的敏感信息保密，不得泄露给无关人员。
（3）持续学习：会计人员应当不断更新自己的专业知识和技能，以适应不断变化的会计环境和法规要求。
会计人员职业道德规范试题及答案
会计人员职业道德规范试题及答案一、单项选择题（每题1分，共10分）1. 会计人员在进行账务处理时，应遵循的首要原则是什么？A. 保密性原则B. 客观性原则C. 合法性原则D. 及时性原则答案：B2. 会计人员在编制财务报表时，应保证报表的哪些特性？A. 真实性、合法性B. 准确性、完整性C. 客观性、公正性D. 系统性、规范性答案：B3. 会计人员在处理公司内部信息时，应如何对待？A. 随意透露B. 严格保密C. 根据需要选择性透露D. 仅向领导透露答案：B4. 会计人员在面临道德困境时，应首先考虑什么？A. 个人利益B. 公司利益C. 法律规范D. 社会公众利益答案：D5. 会计人员在进行财务审计时，应遵循的基本原则是什么？A. 独立性原则B. 客观性原则C. 公正性原则D. 保密性原则答案：A6. 会计人员在处理会计信息时，应如何保证信息的准确性？A. 凭经验判断B. 依据客观事实C. 根据领导指示D. 依据个人理解答案：B7. 会计人员在进行资产评估时，应遵循的基本原则是什么？A. 公平性原则B. 客观性原则C. 保守性原则D. 灵活性原则答案：B8. 会计人员在编制预算时，应如何考虑预算的合理性？A. 根据领导意见B. 根据历史数据C. 根据市场预测D. 根据个人偏好答案：C9. 会计人员在进行成本控制时，应遵循的基本原则是什么？A. 降低成本B. 提高效益C. 合理分配D. 严格遵守预算答案：C10. 会计人员在进行财务分析时，应如何保证分析的客观性？A. 根据个人经验B. 依据客观数据C. 根据领导要求D. 依据主观判断答案：B二、多项选择题（每题2分，共10分）11. 会计人员在职业道德方面应具备哪些素质？A. 诚信B. 专业C. 公正D. 保密答案：ABCD12. 会计人员在处理财务信息时，应避免哪些行为？A. 伪造、变造会计凭证B. 提供虚假财务报告C. 泄露公司商业秘密D. 滥用职权答案：ABCD13. 会计人员在职业发展中，应如何提升自身能力？A. 持续学习B. 实践经验积累C. 参加专业培训D. 忽视职业道德答案：ABC14. 会计人员在面对职业道德冲突时，应如何处理？A. 遵循法律法规B. 坚持职业道德标准C. 寻求专业咨询D. 忽视冲突答案：ABC15. 会计人员在进行财务决策时，应考虑哪些因素？A. 公司战略目标B. 法律法规要求C. 财务风险控制D. 个人利益答案：ABC三、判断题（每题1分，共5分）16. 会计人员可以根据自己的判断随意修改财务数据。
第五章_会计职业道德试题及答案(1)
财经法规与会计职业道德——第五章会计职业道德习题一、单项选择题1. 会计职业道德是指在会计职业活动中应当遵循的、体现（）特征的和调整会计职业关系的职业行为准则和规范。
A.会计工作B.会计职业C.会计活动D.会计人员2. 下列各项关于会计职业道德和会计法律制度两者的区别的论述中，正确的是（）。
A.会计法律制度具有很强的他律性，会计职业道德具有很强的自律性B.会计法律制度调整会计人员的外在行为，会计职业道德只调整会计人员的内心精神世界C.会计法律制度有成文规定，会计职业道德无具体的表现形式D.违反会计法律制度可能会受到法律制裁，违反会计职业道德只会受到道德谴责3. 下列关于会计职业道德与会计法律制度的联系的说法中，不正确的是（）。
A.两者有共同的目标、相同的调整对象，承担着同样的职责B.两者在内容上相互渗透、相互重叠C.两者在地位上相互转化、相互吸收D.两者在实现形式上都是具体的、明确的和成文的4. 某公司的会计人员于某大学毕业后被分配到单位财务部门从事出纳工作，随着时间的推移，于某慢慢对出纳工作产生了厌烦情绪，上班无精打采，工作中差错不断，业务考核在部门里位列倒数第一。
单位要求会计人员提出“加强成本核算，提高经济效益”的合理化建议，他认为那是领导们的事情，与己无关。
于某在甲公司的言行违背的会计职业道德规范中不包括（）。
A.爱岗敬业B.提高技能C.参与管理D.诚实守信5. 会计人员热爱会计工作、安心本职岗位、忠于职守、尽心尽力、尽职尽责，这是会计职业道德中（）原则的具体体现。
A.诚实守信B.爱岗敬业C.提高技能D.强化服务6. 某股份有限公司会计王某不仅熟悉会计电算化业务，而且对利用现代技术手段加强经营管理颇有研究。
“非典”期间，王某向公司总经理建议，开辟网上业务洽谈，并实行优惠的折扣政策。
公司采纳了王某的建议，当期销售额克服“非典”影响，保持了快速增长。
王某的行为主要体现了会计职业道德的（）。
A.爱岗敬业B.坚持准则C.参与管理 D.强化服务7. “坚持好制度胜于做好事，制度大于天，人情薄如烟”，这句话体现的会计职业道德内容要求是（）。
会计职业道德章节练习题
会计职业道德章节练习题第一章会计法律制度一、单选题1、财政部门对会计从业资格的取得进行的条件设定，称之为（ )。
A。
会计培训市场的管理B。
会计市场准入管理 C.会计市场运作管理D。
会计市场退出管理【正确答案】：B2、根据《会计法》的规定,行使会计工作管理职能的政府部门是( )。
A。
税务部门 B.财政部门 C。
审计部门 D。
证券监管部门【正确答案】：B3、根据《会计法》的规定,主管全国会计工作的部门是（ )。
A.全国人大常务委员会B.中国会计学会C.国务院财政部门D.中国注册会计师协会【正确答案】：C4、会计工作由财政部门主管并明确在管理体制上实行( )原则。
A。
统一领导，分级管理 B.统一规划，分级管理 C。
统一领导，条块管理D.统一规划，集中管理【正确答案】：A5、（）应当对本单位的会计工作和会计资料的真实性、完整性负责.A.审计人员 B。
会计机构负责人 C.总会计师 D.单位负责人【正确答案】：D6、国务院有关部门对会计核算的监督有特殊要求的行业，可以依照《会计法》和国家统一的会计制度，制定实施国家统一会计制度的具体办法或补充规定，报国务院财政部门（）A.备案B.备查 C。
审核批准 D。
公布【正确答案】：C7、下列各项中,属于会计法律的是（）。
A。
《中华人民共和国会计法》B。
《总会计师条例》C.《会计基础工作规范》D。
《企业会计制度》『正确答案』A8、在我国会计法律制度体系中，《企业财务会计报告条例》属于（）。
A.会计法律B.会计行政法规 C。
会计部门规章 D。
会计规范性文件『正确答案』B9、根据《中华人民共和国会计法》制定国家统一会计制度的部门是（）。
A.国务院审计部门 B。
国务院金融部门C。
国务院财政部门D.国务院税务部门『正确答案』C10、会计人员从业资格管理办法由( )规定。
A．全国人大常委会 B．国务院 C．国务院财政部门 D．财政部会计司『正确答案』C二、多选题1、国务院财政部门和省、自治区、直辖市人民政府财政部门依法对（）进行监督指导.A.注册会计师协会 B。
第五章会计职业道德-习题
第五章会计职业道德本章在历年考试中所占的分值比重为5~15分左右重点关注第二节会计职业道德规范的主要内容。
第一节会计职业道德概述1、【判断题】当单位利益与社会公共利益发生冲突时，会计人员应首先考虑单位利益，然后再考虑社会公众利益.（）『正确答案』×『答案解析』在会计职业活动中，发生道德冲突时要坚持准则，把社会公众利益放在第一位。
2、【多选题】下列关于会计职业道德的表述中，正确的有（）。
A。
会计职业道德是指在会计职业活动中应当遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范B。
会计职业道德不允许通过损害国家和社会公众利益而获取违法利益，但允许个人和各经济主体获取合法的自身利益C。
在会计职业活动中，发生道德冲突时要坚持准则，把社会公众利益放在第一位D.会计职业道德不具有强制性『正确答案』ABC『答案解析』本题考核会计职业道德的概念及特征。
会计职业道德具有一定的强制性，所以选项D错误。
3、【多选题】以下关于会计职业道德的描述中,不正确的有( ）.A.会计职业道德涵盖了人与人、人与社会、人与自然之间的关系B。
会计职业道德与会计法律制度两者在性质上一样C。
会计职业道德规范的全部内容归纳起来就是廉洁自律与强化服务D.会计职业道德不调整会计人员的外在行为『正确答案』ABCD『答案解析』本题考核会计职业道德的范围.4、【多选题】下列关于会计职业道德和会计法律制度二者关系的观点中，正确的有（）。
A。
两者在实施过程中相互作用、相互补充B.会计法律制度是会计职业道德的最低要求C。
违反会计法律制度一定违反会计职业道德D.违反会计职业道德也一定违反会计法律制度『正确答案』ABC『答案解析』本题考核会计法律制度与会计职业道德的区别与联系。
第二节—完结会计职业道德规范的主要内容1、【单选题】会计人员在工作中“懒”、“拖"的不良习惯，违背了会计职业道德规范中的（）的具体内容。
A.爱岗敬业B.诚实守信C。
会计职业道德课程练习题(Exercises of accounting professional ethics)
会计职业道德课程练习题（Exercises of accounting professionalethics）First, radio questions1, () is the basis of professional ethics.A, love and dedicationB, honest and trustworthyC, serving the massesD, dedicate Society[correct answer] A[your answer] A [correct]2, comrade Zhu Rongji in Beijing (National Accounting Institute) inscription of "honesty, integrity first, adhere to the guidelines, not to cook the books".A, 1999B, 2000C, 2001D, 2002[your answer] C [correct]3, the basic working principle of accounting professional ethics is ().A, honest and trustworthyB, improve skillsC, serving the massesD, dedicate Society[correct answer] A[your answer] A [correct]4, "Rivankin does not pay any money", "often walk along the river, is not wet shoes", these two words reflect the content of accounting professional ethics.A, participation in managementB, honesty and self-disciplineC, improve skillsD, strengthening services[your answer] B [correct]5, () is the soul of the professional ethics of accounting personnel.A, love and dedicationB, honest and trustworthyC, honesty and self-disciplineD, objective justice[correct answer] D[your answer] C6, the following does not belong to the scope of self education of accounting professional ethics has ().A, vocational compulsory educationB, professional honor educationC occupation, integrity educationD, vocational and technical education[correct answer] D[your answer] A7, accounting professional ethics has a strong ().A, autonomyB and heteronomyC, objectivityD, concreteness[correct answer] A[your answer] A [correct]8, the market economy is "credit economy, contract economy" is the accounting professional ethics (content).A, love and dedicationB, honest and trustworthyC, honesty and self-disciplineD, objective justice[correct answer] B[your answer]9, () the self-discipline and restraint of accounting professional ethics.A, the financial sectorB, accounting profession organizationC, tax departmentD, industry and Commerce Department[correct answer] B[your answer]10, the accounting personnel who earnestly implement this law, are loyal to their duties, adhere to the principles and make outstanding achievements, give spiritual or material rewards.A and the accounting law enacted in 1985The accounting law revised by B and 1993C, in 1993 to develop a "registered accountant"The accounting law revised by D and 1999[correct answer] A[your answer]11, public and private clear, not greedy, not accounted for, reflects the () aspects of accounting professional ethics.A, honest and trustworthyB, improve skillsC, participation in managementD, honesty and self-discipline[correct answer] D[your answer]12, and (should) organize and promote the construction of accounting professional ethics.A, the financial sectorB, tax departmentC, person in charge of the unitD, head of accounting organization[correct answer] A[your answer]13, accountants should take the initiative to make reasonable suggestions on the problems existing in the operation and management of the units, and assist the leaders indecision-making, which is required by the professional ethics of accountants.A, improve skillsB, participation in managementC, adherence criteriaD, love and dedication[correct answer] B[your answer]14, the company in order to obtain an engineering contract, intends to project contracting personnel to pay the benefits of 100 thousand yuan. The marketing department of the company takes the instructions from the chairman of the board to the finance department to receive the sum. Zhang, the manager of the finance department, thinks that the expenditure does not conform to the relevant regulations. However, in view of the fact that the main leaders of the company have made the written consent, they have agreed to allocate the sum of money. The following is the correct answer to Zhang's practice.A and Zhang violate the professional ethics requirements of loving their work and dedicationB and Zhang violated the requirements of accounting professional ethicsC and Zhang violated the objective and impartial accounting professional ethicsD and Zhang violated the professional ethics requirements of adhering to the standards[correct answer] D[your answer]15, the main content of accounting ethics education is not.A, professional ethics educationB, professional ethics educationC, professional ethics warning educationD, professional ethics, academic education[correct answer] D[your answer]16, () is the basis of professional ethics.A, love and dedicationB, honest and trustworthyC, serving the massesD, dedicate Society[correct answer] A[your answer]17, () is the basic principle of being a person.A, love and dedicationB, honest and trustworthyC, serving the massesD, dedicate Society[correct answer] B[your answer]18, "walking along the river, that is, non wet shoes" refers to the characteristics of accounting professional ethics.A, distinct politics and principleB, scientificity and flexibilityC, selflessness and integrityD, specification and constraint[correct answer] C[your answer]19, the main content of the professional ethics put forward in the implementation outline of civic morality construction is ().A, honesty, rule of law, democratic financial management, scientific decision-making, dedication societyB, dedication, honesty and trustworthiness, fair work, serving the masses, contributing to societyC, civilized, courteous, helpful, protect public property, protect the environment, abide by the lawD, helpfulness, honesty, justice, care for public property, dedication to society[correct answer] B[your answer]20, comrade Zhu Rongji in Beijing (National Accounting Institute) inscription of "honesty, integrity first, adhere tothe guidelines, not to cook the books".A, 1999B, 2000C, 2001D, 2002[correct answer] C[your answer]21, all enterprises and institutions should abide by the law and discipline model, and support the accounting personnel to carry out the work according to law.A, chief accountantB, person in charge of the unitC, head of accounting organizationD, accounting officer[correct answer] B[your answer]22, the market economy is "credit economy, contract economy"is the accounting professional ethics (content).A, love and dedicationB, honest and trustworthyC, honesty and self-disciplineD, objective justice[correct answer] B[your answer]23, () is the soul of the professional ethics of accounting personnel.A, love and dedicationB, honest and trustworthyC, honesty and self-disciplineD, objective justice[correct answer] D[your answer]24, "Rivankin pays no money" this sentence embodies the content of accounting professional ethics.A, participation in managementB, honesty and self-disciplineC, improve skillsD, strengthening services[correct answer] B[your answer]25, a Limited by Share Ltd accounting Wang not only familiar with accounting computerization business, and the use of modern residence technology means to strengthen the management of research. During the SARS period, Wang suggested to the general manager of the company to open up online business negotiation, and to implement preferential discount policy. The company adopted the suggestion of Wang, the current sales to overcome the "atypical pneumonia" influence, maintained rapid growth. Wang's behavior mainly embodies the professional ethics of accountants.A, love and dedicationB, adherence criteriaC, participation in managementD, strengthening services[correct answer] C[your answer]26, accounting professional ethics has a strong ().A, autonomyB and heteronomyC, objectivityD, concreteness[correct answer] A[your answer]27, () the self-discipline and restraint of accounting professional ethics.A, the financial sectorB, accounting profession organizationC, tax departmentD, industry and Commerce Department[correct answer] B[your answer]28, in order to encourage accountants to love and do their jobs, and enhance the professional honor of accountants, the Ministry of Finance issued the "accounting personnel honorary certificate of the trial regulations". According to this regulation, the financial department may issue the accounting personnel honorary certificate for the accountants who are engaged in the accounting work.A, 20 yearsB, 25 yearsC, 30 yearsD, 35 years[correct answer] C[your answer]29, the accounting personnel who earnestly implement this law, are loyal to their duties, adhere to the principles and make outstanding achievements, give spiritual or material rewards.A and the accounting law enacted in 1985The accounting law revised by B and 1993C, in 1993 to develop a "registered accountant"The accounting law revised by D and 1999[correct answer] A[your answer]30, and (should) organize and promote the construction of accounting professional ethics.A, the financial sectorB, tax departmentC, person in charge of the unitD, head of accounting organization[correct answer] A[your answer]Two, multiple-choice questions1, the professional ethics of accounting personnel include ().A, love and dedicationB, objective justiceC, industrious and thriftyD, keep secrets[correct answer] AB[your answer]2, the relationship between accounting professional ethics and accounting legal system is mainly reflected.A, complement each other in actionB, permeate each other in content, overlap each otherC, in the status of mutual transformation, mutual absorptionD interact with each other in the process of implementation[correct answer] ABCD[your answer]3, the ways of accounting professional ethics education include ().A, accounting educationB, accounting personnel continuing educationC, accountants' self educationD, accounting professional qualification examination[correct answer] ABC[your answer]4, "improving skills" in accounting professional ethics, including the main content.A, accounting and related professional theoretical levelB, accounting practice abilityC, communication skillsD, professional judgment ability[correct answer] ABCD[your answer]5, the main contents of accounting professional ethics are (), etc..A, love and dedicationB, honest and trustworthyC, adherence criteriaD, strengthening services[correct answer] ABCD[your answer]6, adhere to the standard requirements of accounting personnel ()A, familiar with national laws, regulations and national unified accounting systemB, according to the laws and regulations and the national unified accounting system requirements for accountingC and the implementation of accounting supervisionD, maintain its due independence[correct answer] ABC[your answer]7, the content of accounting professional ethics education has ()A, professional ethics educationB, professional ethics educationC, professional ethics warning educationD, accounting basic knowledge education[correct answer] ABC[your answer]8, the purpose and function of accounting professional ethics warning education are ()A, warning and inspiration from typical casesB, improve the legal consciousnessC, establish the professional ethics of accountingD, improve the ability to distinguish right from wrong[correct answer] ABCD[your answer]9, the financial department has the way to supervise and check the professional ethics of AccountantsCombination of A, accounting law enforcement inspection and accounting professional ethics inspectionCombination of B, accounting qualification certificate registration management and accounting professional ethics inspectionCombination of C, accounting professional qualification examination and accounting professional ethics inspectionD, accounting professional qualification recruitment and accounting professional ethics check[correct answer] ABCD[your answer]10, the organization and implementation of the construction of accounting professional ethics should rely on ()A and the organization and promotion of the financial sectorB, the professional self-discipline of accounting professional organizationsConstruction of accounting professional ethics of C and unitsD and public opinion supervision form a good social atmosphere[correct answer] ABCD[your answer]11, the realm and methods of accounting professional ethics cultivation include: ()A, ShenduB, cautious desireC, Shen WeiD, cautious Province[correct answer] ABCD[your answer]12, the accounting professional ethics and accounting legal system has () differenceA, autonomyB, objectivityC and diversityD, unity[correct answer] AC[your answer]13, the following, belong to the accounting personnel professional ethics has ().A, dedicated loveB, keep secretsC, objective justiceD, honest and trustworthy[correct answer] ABCD[your answer]14, accounting professional qualification is divided into ().A, Junior QualificationB, intermediate qualificationC, senior qualificationsD, qualification[correct answer] ABC[your answer]15, the following, () belong to the basic content of professional ethics.A, love and dedicationB, honest and trustworthyC, serving the massesD, dedicate Society[correct answer] ABCD[your answer]16, the meaning of accounting professional ethics includes () aspect.A is a means to adjust the interests of accounting professional activitiesB, with relative stabilityC, with a wide range of socialD has distinct political and principled characteristics[correct answer] ABC[your answer]17, the characteristics of accounting professional ethics are mainly reflected in ()A has distinct political and principled characteristicsB is scientific and flexibleC, with selflessness and integrityD is normative and binding[correct answer] ABCD[your answer]18, the following statements on the role of accounting professional ethics, the correct have ().A, accounting professional ethics is an important supplement to the accounting legal systemB and accounting professional ethics are the basis of standardizing accounting behaviorC and accounting professional ethics are the important guarantee to realize the accounting goalD and accounting professional ethics are the internal requirements to improve the quality of Accountants[correct answer] ABCD[your answer]19, the following, reflect the professional ethics of accounting "love and dedication" requirements have ().A, meticulous workB, work dutifullyC, to be honest, to be honestD, keep secrets[correct answer] AB[your answer]20, the following, () belong to the main content of accounting professional ethics.A, love and dedicationB, honest and trustworthyC, honesty and self-disciplineD, objective justice[correct answer] ABCD[your answer]21, the following, () belong to the main content of accounting professional ethics.A, adherence criteriaB, improve skillsC, participation in managementD, strengthening services[correct answer] ABCD[your answer]22, the following, () belong to the main content of accounting professional ethics.A, adherence criteriaB, improve skillsC, participation in managementD, strengthening services[correct answer] ABCD[your answer]23. Self education of Accountants' professional ethics includes ().A, vocational compulsory educationB, professional honor educationC occupation, integrity educationD, legal education[correct answer] ABC[your answer]24, a group company organized a forum on the construction of accounting integrity, the accounting personnel talked about their respective views. The following are the views that do not meet the requirements of the accounting professional ethics.A, since the company leadership is responsible for the company's accounting work and the quality of accounting information, accounting personnel should listen to the leadership, in their own greed is not accounted for the premise, the leadership to do what to doB, the accounting work is nothing more than bookkeeping, suansuanzhang, company production management decision is the leader of the matter, has nothing to do with the accounting personnel,So there is no need to participate, there is no need to interveneC and accountants should keep the business secrets of the companyD, accounting personnel should bookkeeping accountsreimbursement in accordance with the national unified accounting system requirements, truthfully reflect the unit of economic business activities[correct answer] AB[your answer]25, in the following, in line with the accounting professional ethics "strengthening service" requirements have ().A, strong sense of serviceB, civilized service attitudeC, excellent service qualityD, familiar with the financial system[correct answer] ABC[your answer]26, follow the requirements of accounting professional ethics to strengthen the service, a bookkeeping agency provides professional services to the accounting personnel Li provided the following services, including the correct (or).A, put forward suggestions and opinions to improve the internal control to the entrusting unitB, using professional knowledge to propose tax evasion to the entrusting unitC, hold the accounting knowledge training class in the entrusting unit, preach the accounting legal system, and help to establish the concept of financial management according to lawD, to help the entrusted units responsible for complete performance assessment tasks, the depreciation of fixed assets and bank loan interest, treatment suggestions[correct answer] AC[your answer]27, "adherence to standards" is an important content of accounting professional ethics. The basic requirements of adhering to the guidelines are ().A, familiarity ruleB, guidelinesC, follow the guidelinesD, adherence criteria[correct answer] ACD[your answer]28, the difference between accounting legal system and accounting professional ethics is mainly reflected in ().A, different in natureB, different range of actionC, different forms of implementationD, the implementation of different security mechanisms[correct answer] ABCD[your answer]29, the content of accounting professional ethics education mainly includes ().A, accounting professional ethics educationB, accounting professional ethics educationC, accounting professional ethics warning educationD and other education related to accounting professional ethics[correct answer] ABCD[your answer]30, the following, () belong to the basic content of professional ethics.A, love and dedicationB, honest and trustworthyC, serving the massesD, dedicate Society[correct answer] ABCD[your answer]Three. Judgment questions1, accounting professional ethics requires not only to adjust the external behavior of accounting personnel, but also to adjust the internal spiritual world of accounting personnel. ()Y, right N, wrong[correct answer] Y[your answer]2, the accounting professional ethics and accounting legal system, are to ensure the implementation of the country's coercive force. ()Y, right N, wrong[correct answer] N[your answer]3, the financial department can achieve the supervision and inspection of accounting professional ethics through the combination of accounting qualification certificate registration management and accounting professional ethics inspection. ()Y, right N, wrong[correct answer] Y[your answer]4, the accounting legal system requires not only to adjust the external behavior of accounting personnel, but also to adjust the internal spiritual world of accounting personnel, and its range of adjustment is far broader than professional ethics. ()Y, right N, wrong[correct answer] N[your answer]5, accounting professional ethics relies on the consciousness of accounting practitioners, has a strong self-discipline. ()Y, right N, wrong[correct answer] Y[your answer]6, the accounting legal system is the highest requirement for accounting personnel behavior. ()Y, right N, wrong[correct answer] N[your answer]7, the appointment of accounting personnel professional duties, in addition to having the same level of professional and technical qualifications, should also observe its compliance with professional ethics. ()Y, right N, wrong[correct answer] Y[your answer]8, accounting professional ethics is an important social and ideological basis for the implementation of accounting legalnorms,Accounting legal system is the institutional guarantee to promote the formation and compliance of accounting professional ethics. ()Y, right N, wrong[correct answer] Y[your answer]9, the financial department can achieve the supervision and inspection of accounting professional ethics through the combination of accounting qualification certificate registration management and accounting professional ethics inspection. ()Y, right N, wrong[correct answer] Y[your answer]10, accounting professional ethics is the social and ideological basis for the normal operation of accounting legal system. ()Y, right N, wrong[correct answer] Y[your answer]11, accounting professional ethics is the means to adjust the interests of accounting professional activities. ()Y, right N, wrong[correct answer] Y[your answer]12, accounting professional ethics has a wide range of social and relative stability. ()Y, right N, wrong[correct answer] Y[your answer] Y [correct]13, love and dedication is the essence of professional ethics. ()Y, right N, wrong[correct answer] N[your answer] Y14, serving the masses is the starting point and end result ofprofessional ethics. ()Y, right N, wrong[correct answer] N[your answer] Y15, love and dedication is the basis and conditions for accounting personnel to do their job well. ()Y, right N, wrong[correct answer] Y[your answer] Y [correct]16, honesty and trustworthiness is the soul of the professional ethics of accounting personnel. ()Y, right N, wrong[correct answer] N[your answer] Y17, accounting professional ethics is the social and ideological basis for the normal operation of accounting legal system. ()Y, right N, wrong[correct answer] Y[your answer] Y [correct]18, the form of accounting professional ethics education includes receiving education and self-education. ()Y, right N, wrong[correct answer] Y[your answer] Y [correct]19, accounting professional ethics education is an important way to improve the level of accounting professional ethics. ()Y, right N, wrong[correct answer] Y[your answer] Y [correct]20, the purpose of accounting professional ethics inspection is to provide the basis for accounting professional rewards and punishments. ()Y, right N, wrong[correct answer] Y[your answer] Y [correct]。
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20、朱镕基同志于( ）为北京国家会计学院题词“诚信为本、操守为重、坚持准则、不做假账"。
A、1999年
B、2000年
C、2001年
D、2002年
【正确答案】C
21、各企事业单位的（ ）要做遵纪守法的表率，支持会计人员依法开展工作。
A、总会计师
B、单位负责人
C、会计机构负责人
D、会计主管人员
D、会计机构负责人
【正确答案】A
13、会计人员在工作中应主动就单位经营管理中存在的问题提出合理化建议,协助领导决策，这是会计职业道德中的（ ）所要求的.
A、提高技能
B、参与管理
C、坚持准则
D、爱岗敬业
【正确答案】B
14、公司为获得一项工程合同，拟向工程发包的有关人员支付好处费10万元。公司市场部持公司董事长的批示到财务部领该笔款项。财务部经理张某认为该项支出不符合有关规定，但考虑到公司主要领导已作了同意的批示，遂同意拨付了此款项。下列对张某做法的认定中，正确的是（ ）.
C、具有无私性和廉洁性
D、具有规范性和约束性
【正确答案】ABCD
18、下列关于会计职业道德作用的表述中，正确的有（ ）。
A、会计职业道德是对会计法律制度的重要补充
B、会计职业道德是规范会计行为的基础
C、会计职业道德是实现会计目标的重要保证
D、会计职业道德是提高会计人员素质的内在要求
【正确答案】ABCD
C、无私性和廉洁性
D、规范性和约束性
【正确答案】C
19、《公民道德建设实施纲要》提出的职业道德主要内容是（ ）。
A、诚信为本、依法治国、民主理财、科学决策、奉献社会
B、爱岗敬业、诚实守信、办事公道、服务群众、奉献社会
C、文明礼貌、助人为乐、爱护公物、保护环境、遵纪守法
D、助人为乐、诚实守信、办事公道、爱护公物、奉献社会
B、提高技能
C、服务群众
D、奉献社会
【正确答案】A
4、“理万金分文不沾”、“常在河边走,就是不湿鞋,”这两句话体现了会计职业道德中（ ）的内容。
A、参与管理
B、廉洁自律
C、提高技能
D、强化服务
【正确答案】B
5、（ ）是会计人员职业道德的灵魂。
A、爱岗敬业
B、诚实守信
C、廉洁自律
D、客观公正
【正确答案】D
A、向委托单位提出改进内部控制的建议和意见
B、利用专业知识向委托单位提出偷税的建议
C、在委托单位举办财会知识培训班，宣讲会计法律制度，帮助树立依法理财观念
D、为帮助委托单位负责人完成业绩考核任务，提出将固定资产折旧和银行借款利息挂账处理的建议
【正确答案】AC
27、“坚持准则”是会计职业道德规范的一项重要内容.“坚持准则”的基本要求有( ).
24、某集团公司组织一次会计诚信建设座谈会，与会会计人员谈了各自的观点。下列是各项观点中，不符合会计职业道德要求的有( ).
A、既然公司领导对公司会计工作和会计信息质量负责，会计人员就应该听领导的,在自己不贪不占的前提下，领导让干什么就干什么
B、会计工作无非是记记账、算算账，公司生产经营决策是领导的事，与会计人员无关，所以没有必要参与,也没有必要过问
C、实施会计监督
D、保持应有的独立性
【正确答案】ABC
7、会计职业道德教育的内容有（ ）
A、职业道德观念教育
B、职业道德规范教育
C、职业道德警示教育
D、.会计基础知识教育
【正确答案】ABC
8、会计职业道德警示教育的目的和作用有（ )
A、从典型案例中得到警示和启发
B、提高法律意识
C、树立会计职业道德观念
19、下列各项中，体现会计职业道德“爱岗敬业”要求的有( )。
A、工作一丝不苟
B、工作尽职尽责
C、说老实话,办老实事
D、保守秘密
【正确答案】AB
20、下列各项中，( ）属于会计职业道德的主要内容。
A、爱岗敬业
B、诚实守信
C、廉洁自律
D、客观公正
【正确答案】ABCD
21、下列各项中，（ )属于会计职业道德的主要内容。
A、张某违反了爱岗敬业的会计职业道德要求
B、张某违反了参与管理的会计职业道德要求
C、张某违反了客观公正的会计职业道德要求
D、张某违反了坚持准则的会计职业道德要求
【正确答案】D
15、不属于会计职业道德教育的主要内容有（ ).
A、职业道德观念教育
B、职业道德规范教育
C、职业道德警示教育
D、职业道德学历教育
【正确答案】A
30、（ ）应组织和推动会计职业道德建设.
A、财政部门
B、税务部门
C、单位负责人
D、会计机构负责人
【正确答案】A
二、多选题
1、会计人员的职业道德包括（ ）.
A、爱岗敬业
B、客观公正
C、勤俭节约
D、保守秘密
【正确答案】AB
2、会计职业道德与会计法律制度的联系主要体现（ )。
A、在作用上相互补充
B、1993年修正的《会计法》
C、1993年制定的《注册会计师法》
D、1999年修订的《会计法》
【正确答案】A
11、公私分明。不贪不占，体现了（ ）方面的会计职业道德。
A、诚实守信
B、提高技能
C、参与管理
D、廉洁自律
【正确答案】D
12、( ）应组织和推动会计职业道德建设.
A、财政部门
B、税务部门
C、单位负责人
A、坚持准则
B、提高技能
C、参与管理
D、强化服务
【正确答案】ABCD
22、下列各项中，( )属于会计职业道德的主要内容。
A、坚持准则
B、提高技能
C、参与管理
D、强化服务
【正确答案】ABCD
23、会计人员职业道德自我教育包括（ ）。
A、职业义务教育
B、职业荣誉教育
C、职业节操教育
D、法制教育
【正确答案】ABC
A、熟悉准则
B、制定准则
C、遵循准则
D、坚持准则
【正确答案】ACD
28、会计法律制度与会计职业道德的区别主要体现在（ ）。
A、性质不同
B、作用范围不同
C、实现形式不同
D、实施保障机制不同
【正确答案】ABCD
29、会计职业道德教育的内容主要包括（ ）。
A、会计职业道德观念教育
B、会计职业道德规范教育
C、会计职业道德警示教育
B、在内容上相互渗透.相互重叠
C、在地位上相互转化。相互吸收
D、在实施过程中相互作用。相互促进
【正确答案】ABCD
3、会计职业道德教育的途径包括( )。
A、会计学历教育
B、会计人员继续教育
C、会计人员自我教育
D、会计专业技术资格考试
【正确答案】ABC
4、会计职业道德中的“提高技能”，其主要内容包括（ ）.
C、会计人员应保守公司的商业秘密
D、会计人员应按照国家统一的会计制度要求记账、算账、报账，如实反映单位经济业务活动情况
【正确答案】AB
25、下列各项中，符合会计职业道德“强化服务"要求的有( ）。
A、强烈的服务意识
B、文明的服务态度
C、优良的服务质量
D、熟悉财经制度
【正确答案】ABC
26、遵循会计职业道德强化服务的要求，某代理记账公司提供专业服务的会计人员李某为客户提供的下列服务中,其中正确的有( ）。
C、廉洁自律
D、客观公正
【正确答案】B
9、（ ）对会计职业道德进行自律管理与约束.
A、财政部门
B、会计行业组织
C、税务部门
D、工商部门
【正确答案】B
10、“对认真执行本法，忠于职守，坚持原则,做出显著成绩的会计人员，给予精神的或者物质的奖励”，最早作出这一规定的法律是（ ）.
A、1985年制定的《会计法》
A、爱岗敬业
B、坚持准则
C、参与管理
D、强化服务
【正确答案】C
26、会计职业道德具有很强的（ )。
A、自律性
B、他律性
C、客观性
D、具体性
【正确答案】A
27、( )对会计职业道德进行自律管理与约束.
A、财政部门
B、会计行业组织
C、税务部门
D、工商部门
【正确答案】B
28、为了鼓励会计人员热爱和做好本职工作的要求，增强会计人员的职业荣誉感，财政部印发了《颁发会计人员荣誉证书试行规定》。根据这一规定,财政部门可以为从事会计工作满（ ）的会计人员颁发《会计人员荣誉证书》.
A、参与管理
B、廉洁自律
C、提高技能
D、强化服务
【正确答案】B
25、某股份有限公司会计王某不仅熟悉会计电算化业务,而且对利用现代住处技术手段加强经营管理颇有研究。“非典"期间，王某向公司总经理建议，开辟网上业务洽谈，并实行优惠的折扣政策。公司采纳了王某的建议，当期销售额克服“非典"影响，保持了快速增长。王某的行为主要体现了会计职业道德的（ ）.
一、单选题
1、( ）是职业道德的基础.
A、爱岗敬业
B、诚实守信
C、服务群众
D、奉献社会
【正确答案】A
2、朱镕基同志于( ）为北京国家会计学院题词“诚信为本、操守为重、坚持准则、不做假账".
A、1999年
B、2000年
C、2001年
D、2002年
【正确答案】C
3、会计职业道德的基本工作准则是（ )。
A、诚实守信
【正确答案】D
16、( ）是职业道德的基础。
A、爱岗敬业
B、诚实守信
C、服务群众
D、奉献社会
【正确答案】A